https://www.taxtmi.com/caselaws?id=80195 Tariff classification depends on the essential function and character of the article, not merely on special design or a limited market niche. A pin used to retain the camshaft assembly and fasten the gear with the camshaft was treated as a fastener because its primary identity remained fastening, even though it was specially adapted for motor vehicle use and performed an additional timing function. On that basis, it was classifiable under Item 52 of the Central Excise Tariff and not under the residuary Item 68, and the classification in favour of the Revenue was upheld. en-us Mon, 20 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 13:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80195 Tariff classification depends on the essential function and character of the article, not merely on special design or a limited market niche. A pin used to retain the camshaft assembly and fasten the gear with the camshaft was treated as a fastener because its primary identity remained fastening, even though it was specially adapted for motor vehicle use and performed an additional timing function. On that basis, it was classifiable under Item 52 of the Central Excise Tariff and not under the residuary Item 68, and the classification in favour of the Revenue was upheld. Case-Laws Income Tax Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80195